CAJ | 학술논문

可持续国民财富核算的基本问题是代际效率与代际公平的关系问题。弱核算试图通过一定的代际交叠福利优化模型解出相应的代际公平指标,但其完全替代性假设不合理而且代际交叠福利的构造也成问题。强核算以不可替代的关键自然资本作为代际公平指标,但却放弃了代际交叠福利的构造。可持续福利核算试图构建一个完备且包含代际公平的代际社会福利账户,但却没有坚实的理论基础。关键消费和关键资本约束下的一般代际交叠福利优化模型可提供一个综合核算模型把现有三种核算体系统一起来,作为进一步研究的起点。
가지속국민재부핵산적기본문제시대제효솔여대제공평적관계문제。약핵산시도통과일정적대제교첩복리우화모형해출상응적대제공평지표,단기완전체대성가설불합리이차대제교첩복리적구조야성문제。강핵산이불가체대적관건자연자본작위대제공평지표,단각방기료대제교첩복리적구조。가지속복리핵산시도구건일개완비차포함대제공평적대제사회복리장호,단각몰유견실적이론기출。관건소비화관건자본약속하적일반대제교첩복리우화모형가제공일개종합핵산모형파현유삼충핵산체계통일기래,작위진일보연구적기점。
The key problem of sustainable wealth accounting is the relationship between inter-generational efficiency and inter-generational equity.Weak Sustainable Accounting tries to derive an inter-generational equity indicator from optimizing some overlapping-generation welfare;however,its complete-substitute hypothesis is irrational and its constructing of overlapping-generation welfare is problematic.Strong Sustainable Accounting argues that critical natural capital functions as an inter-generational equity indicator;however it gives up constructing overlapping-generation welfare.Index of Sustainable Economic Welfare constructs some indices of social welfare by extending traditional consumption account to including in certain inter-generational and genuine welfare items;however,they lacks necessary theoretic foundations.Generalized overlappinggeneration welfare constrained to critical consumption and critical capital developed in this article is a promising synthetic accounting model of all above three and argues to be taken as one way out of the problems of sustainable wealth accounting.